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Revisión de la literatura sobre cuantificación del valor reputacional ambiental

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  • Mariana Conte Grand

Abstract

Este trabajo repasa las dos principales ramas principales de la literatura empírica sobre cuantificación del impacto de la responsabilidad ambiental corporativa. La primera de éstas comprende varios estudios de eventos ambientales. Lo que se cuantifica son los retornos “anormales” que pueden atribuirse a noticias referidas a la manera en que las empresas cuidan el medio ambiente. Los resultados difieren según que el estudio sea para países en desarrollo o desarrollados, según que las noticias sean positivas o negativas, la empresa sea de un sector u otro, etc. La segunda rama de la literatura revisada es la que mide la contribución que el cuidado del medio ambiente hace al valor de una empresa, y en especial, el aporte que hace la reputación ambiental al valor intangible de una empresa. En ambos casos, se ahonda en las metodologías empleadas, no solamente en los resultados obtenidos. Este estudio pretende ser una contribución a que no especialistas puedan acceder a esta literatura específica y puedan vislumbrar cómo concretamente se pueden cuantificar las ganancias/pérdidas de una mejor/peor performance ambiental empresaria.

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File URL: http://www.ucema.edu.ar/publicaciones/download/documentos/381.pdf
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Bibliographic Info

Paper provided by Universidad del CEMA in its series CEMA Working Papers: Serie Documentos de Trabajo. with number 381.

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Length: 31 pages
Date of creation: Sep 2008
Date of revision:
Handle: RePEc:cem:doctra:381

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Keywords: reputación ambiental; estudio de eventos; q de Tobin;

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